LETTERS

The article “Tax Bite Rises Steeply”’ (Feb. 13) has hit upon an essential morsel of tax information—the “takehome pay” concept. Tax increases, tax decreases, rate reductions, increased exemptions, new W‐4 forms are all to no avail if they merely change the tax obligations of the few and leave many wage earners with less takehome pay. The man on the assembly line is not expected to understand macro‐economic concepts, but he does understand it when he must bring home a lighter pay envelope. It is then that your economic advisers, including the newly appointed woman, will he asked to guess what the influences will be on employment, spending and price levels.

To the Financial Editor:

Presumably withholding changes were made in order to make the tables more efficient. The reasoning behind the changes will be of little consequence since the wage earner is only interested in what he has in his pocket.

Special new provisions concerning the use of additional exemptions in some cases will tend to be confusing to some taxpayers and will not be utilized in other cases because of apathy. Between these new withholding procedures and the peculiar effects of benefits for single taxpayers contrasted with married ones, you may find the individual taxpayer suddenly becoming more alert to tax changes. If this is the result, we will all be better off.

JANET K. MESSING, C.P.A. Associate Professor Department of Economics Herbert H. Lehman College City University of New York

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